Why D is correct
Top management is the person or group of people who directs and controls an organization at the highest level, with ultimate accountability.
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Context and Leadership
Clauses 4-5: organizational context, interested parties, ISMS scope, leadership commitment, information security policy, roles and responsibilities
This question belongs to the "ISMS Planning & Context" domain, which makes up about 20% of the ISO 27001 exam.
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